Cases involving confiscation/ redemption fine are within the ambit of Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019

Last updated: 21 June 2021
Quick Summary
The Gujarat High Court has ruled that taxpayers facing confiscation of goods and redemption fines are eligible to make declarations under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019. Despite initial rejections by the Designated Committee, the court found that the scheme's intent, supported by official communications, was to provide comprehensive relief, including for redemption fines. The Supreme Court later dismissed an appeal against this decision, confirming that such cases fall within the scheme's ambit.

Court :
Gujarat HC

Brief :
The Hon’ble High Court of Gujarat in M/S Synpol Products Pvt. Ltd. v. Union of India [R/Special Civil Application No. 21744 of 2019 dated February 27, 2020] held that taxpayers whose case involves confiscation and redemption fine are eligible to file declaration under Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 ('the Scheme').

Citation :
R/Special Civil Application No. 21744 of 2019 dated February 27, 2020

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Bimal Jain
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